Leverage Ratio
label: leverage ratio @en
broad match: Kapitalstruktur

has narrower match
sub property of: narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes. @en

Finanzierungsstruktur
has related match: Kapitalstruktur

Kapitalstruktur
preferred label: Capital structure @en
broader: Investition und Finanzierung
label: Finanzierungsstruktur
label: Finanzierungsregel
label: Verschuldungsgrad eines Unternehmens
label: Financial leverage @en
label: Finanzierungsgrundsatz
label: Leverage ratio @en
has narrower match: Goldene Finanzregel
has narrower match: Leverage Ratio
has narrower match: Kapitalstrukturregel
related: Eigentümerkonzentration
related: Eigenkapital
related: Kapitalstrukturtheorie
related: Kapitalkosten
related: Fremdkapital
has related match: Leverage-Effekt
has related match: Eigenkapitalquote
has related match: Fremdkapitalquote
has related match: Verschuldungsgrad
has related match: Unternehmen / Kapitalerhaltung
has related match: Finanzierungsstruktur
has related match: Finanzierungsregel
type: Descriptor
type: Concept
is in scheme: Standard-Thesaurus Wirtschaft
is part of: Standard-Thesaurus Wirtschaft
gvkppn: 091370116

Investition und Finanzierung
label: B.02 Corporate finance and capital budgeting @en
label: B.02 Investition und Finanzierung
label: Corporate finance and capital budgeting @en
narrower: Kapitalstruktur
type: Concept
type: Thsys
notation: B.02

Kapitalstruktur
label: capital structure @en

Kapitalstruktur
label: Capital structure @en

Kapitalkosten
type: Concept
type: Descriptor
label: Cost of debt @en
label: Cost of capital @en
label: Cost of equity @en
label: Capital costs @en
label: Cost of borrowing @en
label: Finanzierungskosten
related: Kapitalstruktur

Eigenkapitalquote
has related match: Kapitalstruktur

Kapitalstrukturtheorie
preferred label: Capital structure theory @en
label: Pecking order theory @en
label: Optimaler Verschuldungsgrad
label: Irrelevanz der Kapitalstruktur
label: Modigliani-Miller-Theorem
type: Descriptor
type: Concept
related: Kapitalstruktur

has broader
sub property of: broaderTransitive
definition: Relates a concept to a concept that is more general in meaning. @en
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree). @en

Leverage-Effekt
label: Kapitalstruktur / Hebelwirkung
has related match: Kapitalstruktur

Unternehmen / Kapitalerhaltung
label: Kapitalerhaltung
has related match: Kapitalstruktur

alternative label
sub property of: label
definition: An alternative lexical label for a resource. @en
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties. @en
comment: The range of skos:altLabel is the class of RDF plain literals. @en

Fremdkapitalquote
has related match: Kapitalstruktur

Verschuldungsgrad
has related match: Kapitalstruktur

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language. @en
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties. @en
comment: The range of skos:prefLabel is the class of RDF plain literals. @en
comment: A resource has no more than one value of skos:prefLabel per language tag. @en

has exact match
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch. @en
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch. @en

Fremdkapital
label: Debt financing @en
label: Fremdfinanzierung
label: Corporate borrowing @en
label: Borrowed capital @en
related: Kapitalstruktur
type: Descriptor
type: Concept

Finanzierungsregel
has related match: Kapitalstruktur

Kapitalstruktur

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship. @en
comment: skos:related is disjoint with skos:broaderTransitive @en

Eigentümerkonzentration
label: Ownership concentration @en
label: Aktionärsstruktur
label: Eigentümerstruktur
label: Ownership structure @en
related: Kapitalstruktur
type: Descriptor
type: Concept

has related match
sub property of: has related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes. @en

Kapitalstrukturregel
broad match: Kapitalstruktur

Goldene Finanzregel
label: Finanzregeln
label: Goldene Bilanzregel
label: Financing rules @en
label: Finanzregel
label: Finanzierungsregeln
label: Horizontale finanzierungsregel
label: Goldene Finanzierungsregel
label: Eins-zu-eins-Regel
label: Goldene Bankregel
broad match: Kapitalstruktur

Descriptor
type: Class

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included. @en

Standard-Thesaurus Wirtschaft
label: STW Thesaurus for Economics @en
type: Dataset
type: ConceptScheme

Eigenkapital
related: Kapitalstruktur
preferred label: Equity capital @en
type: Concept
type: Descriptor
label: Grundkapital
label: Eigenfinanzierung
label: Equity financing @en
label: Stammkapital
label: Nennkapital
label: Share capital @en

Concept
type: Class